000			02478cam a2200205 a 4500
020			_a9780136126638 (casebound)
020			_a0136126634 (casebound)
082	0	0	_a657.42 _bCOS
245	0	0	_aCost accounting : a managerial emphasis
250			_a13th ed.
260			_aUpper Saddle River, NJ : _bPearson Prentice Hall, _cc2009.
300			_axxvii, 870 p. : _bill. (chiefly col.) ;
500			_aRev. ed. of: Cost accounting : a managerial emphasis / Charles T. Horngren, Srikant M. Datar, George Foster. 12th ed.
505	0		_aThe accountant's role in the organization -- An introduction to cost terms and purposes -- Cost-volume-profit analysis -- Job costing -- Activity-based costing and activity-based management -- Master budget and responsibility accounting -- Flexible budgets, direct-cost variances, and management control -- Flexible budgets, overhead cost variances, and management control -- Inventory costing and capacity analysis -- Determining how costs behave -- Decision making and relevant information -- Pricing decisions and cost management -- Strategy, balanced scorecard, and strategic profitability analysis -- Cost allocation, customer-profitability analysis, and sales-variance analysis -- Allocation of support-department costs, common costs, and revenues -- Cost allocation : joint products and byproducts -- Process costing -- Spoilage, rework, and scrap -- Balanced scorecard : quality, time, and the theory of constraints -- Inventory management, just-in-time, and simplified costing methods -- Capital budgeting and cost analysis -- Management control systems, transfer pricing, and multinational -- Considerations -- Performance measurement, compensation, and multinational considerations -- Performance measurement, compensation, and multinational considerations.
520			_aHorngren's Cost Accounting defined the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory. This acclaimed, number one market-leading book embraces the basic theme of "different costs for different purposes." It reaches beyond cost accounting procedures to consider concepts, analyses, and management. This latest edition of Cost Accounting incorporates the latest research and most up-to-date thinking into all relevant chapters.
650		0	_aCost accounting.
700	1		_aHorngren, Charles T. and others
856	4	1	_uhttp://www.loc.gov/catdir/toc/ecip088/2008001681.html
942			_cREF
999			_c41285 _d41285